Tax burden on individuals/expats in Colombia - COVID 19 update
Due to current circumstances, tax payers that were affected because of border closures in Colombia just before they reached 183 days within the country have consulted before the Tax Authority with regards to the impact this has on their residence for tax purposes.
With regards to the 183 days test to trigger permanent tax residence and tax on worldwide Income, the Colombian Tax Authority has stated that the COVID19 measures that affect travel out of Colombia would not impact the day count.
The Tax Authority has stated that as long as the individual declares a due force majeure argument individuals who were not able to leave the country during the lockdown due to airports closures, will not be considered to meet the day count for permanent residence.
The Colombian Government has not tax filing deadlines for individuals for 2019. This still remains 11 August to 21 October.